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As Nigeria begins the practical implementation of its new tax laws, momentum is building at the sub-national level, particularly across the North Central axis, where several states are moving swiftly to domesticate the reforms and overhaul their revenue systems. Jigawa State has now joined Plateau, Kogi, Nasarawa and Kwara in taking concrete legislative and administrative steps aimed at strengthening internally generated revenue (IGR), improving transparency and aligning with the national tax reform agenda of President Bola Ahmed Tinubu.
Separate statements issued by the Joint Revenue Board (JRB) said the coordinated actions by the states reflect a growing recognition that fiscal sustainability, economic competitiveness and public trust in governance depend largely on modern, predictable and business-friendly tax systems. The reforms, the Board noted, are designed to reduce leakages, eliminate multiple taxation and enhance financial autonomy at the sub-national level.
Jigawa’s entry into the reform drive followed the passage of the Harmonised Taxes and Levies Bill by the Jigawa State House of Assembly. The JRB congratulated the state on what it described as a major milestone in its effort to modernise revenue administration. The bill, which is expected to receive the assent of the Executive Governor, seeks to streamline tax collection processes, clearly define approved taxes and levies, and outlaw the use of roadblocks and other informal methods for revenue collection.
According to the Board, the proposed law will deploy technology to enhance transparency, improve taxpayer compliance and plug long-standing revenue leakages. By providing greater clarity on taxpayers’ obligations, the harmonised framework is also expected to boost investor confidence and support Jigawa State’s broader economic development goals.
The JRB commended the collaboration between the executive, the legislature and the Jigawa State Internal Revenue Service, noting that the initiative aligns squarely with the Tinubu administration’s national tax reform programme and highlights the state’s commitment to transparency and good governance.
Plateau State has already taken decisive action. On December 31, 2025, Governor Caleb Mutfwang signed into law the Plateau State Harmonised Taxes and Levies (Approved List for Collection) Law. State officials described the legislation as a critical milestone in Plateau’s revenue reform journey, saying it establishes a clearer, more coordinated framework for tax and levy collection. The law is expected to eliminate duplication, reduce revenue leakages and improve funding for infrastructure, healthcare, education and other social services.
In Nasarawa State, Governor Abdullahi A. Sule has signed into law two key pieces of legislation: the Nasarawa State Revenue Administration Law 2025 and the Harmonised Taxes and Levies Law 2025. Together, the laws create a unified and transparent system for administering both tax and non-tax revenues. They also clearly define approved levies, strengthen institutional oversight and improve coordination among revenue-generating agencies.
Government sources said the Nasarawa reforms are specifically designed to address long-standing challenges such as fragmented revenue practices, multiple taxation and inconsistent enforcement. Beyond boosting revenue efficiency, the new legal framework is expected to curb arbitrary collections, restore public confidence in revenue institutions and create a more enabling environment for investment, particularly for small and medium-sized enterprises (SMEs).
Kogi State joined the reform push on January 1, 2026, when Governor Ahmed Usman Ododo assented to the Kogi State Internal Revenue Service (Establishment) Law 2025 and the Kogi State Taxes and Levies (Approved List for Collection) Law 2025. The legislation provides a stronger legal and institutional foundation for a more professional and efficient revenue service, while aligning the state’s tax collection practices with national standards.
Although specific legislative actions were not detailed for Kwara State, it is among the North Central states identified as moving to domesticate the reforms, reinforcing the region’s collective commitment to modernising sub-national revenue administration.
Analysts say the emerging pattern across the states reflects a broader shift away from outdated, fragmented and enforcement-heavy collection methods toward a harmonised, technology-driven and people-centred tax framework. Key provisions of the reforms include the harmonisation of sub-national taxes into nine approved tax types, the outlawing of roadblocks for tax and levy collection, and measures to improve certainty, fairness and efficiency.
Observers believe the growing legislative momentum signals a new phase in Nigeria’s fiscal governance, as states increasingly position themselves to generate sustainable revenue while supporting economic growth, investment and long-term development.
